XML 32 R15.htm IDEA: XBRL DOCUMENT
v3.24.3

Property, Plant and Equipment | 12 Months Ended
--- | ---
Dec. 31, 2023
Property, Plant and Equipment [Abstract] |
Property, plant and equipment |
10. | Property, plant and equipment
Cost of property, plant and equipment is as follows (in millions of Mexican pesos):
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture, mixtures and computer equipment |  |  | Constructions and machinery in-progress |  |  | Total |
Balance to January 1, 2022 |  | $ | 1,431 |  |  | $ | 5,410 |  |  | $ | 30,194 |  |  | $ | 162 |  |  | $ | 149 |  |  | $ | 1,676 |  |  | $ | 39,022 |
Additions |  |  | 2 |  |  |  | 3 |  |  |  | 286 |  |  |  | 1 |  |  |  | 4 |  |  |  | 1,400 |  |  |  | 1,696 |
Conversion adjustments |  |  | (18 | ) |  |  | (9 | ) |  |  | (339 | ) |  |  |  |  |  |  | (1 | ) |  |  | (40 | ) |  |  | (407 | )
Balance as of December 31, 2022 |  | $ | 1,415 |  |  | $ | 5,404 |  |  | $ | 30,141 |  |  | $ | 163 |  |  | $ | 152 |  |  | $ | 3,036 |  |  | $ | 40,311 |
Additions |  |  | 2 |  |  |  | - |  |  |  | 1,017 |  |  |  | 1 |  |  |  | 7 |  |  |  | 1,465 |  |  |  | 2,492 |
Conversion adjustments |  |  | (19 | ) |  |  | (153 | ) |  |  | (1,457 | ) |  |  | 1 |  |  |  | (4 | ) |  |  | (108 | ) |  |  | (1,740 | )
Balance as of December 31, 2023 |  | $ | 1,398 |  |  | $ | 5,251 |  |  | $ | 29,701 |  |  | $ | 165 |  |  | $ | 155 |  |  | $ | 4,393 |  |  | $ | 41,063 |
Accumulated depreciation of property, plant and equipment is as follows (in millions of Mexican pesos):
|  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture, mixtures and computer equipment |  |  | Total |
Balance as of January 1, 2022 |  |  | 1,250 |  |  | $ | 21,591 |  |  | $ | 86 |  |  | $ | 82 |  |  | $ | 23,009 |
Depreciation expense |  |  | 46 |  |  |  | 1,058 |  |  |  | 2 |  |  |  |  |  |  |  | 1,106 |
Conversion effects |  |  | (10 | ) |  |  | (575 | ) |  |  | (2 | ) |  |  |  |  |  |  | (587 | )
Balance as of December 31, 2022 |  |  | 1,286 |  |  | $ | 22,074 |  |  | $ | 86 |  |  | $ | 82 |  |  | $ | 23,528 |
Depreciation expense |  |  | 63 |  |  |  | 957 |  |  |  | 2 |  |  |  | 5 |  |  |  | 1,027 |
Conversion effects |  |  | (31 | ) |  |  | (1,412 | ) |  |  | (1 | ) |  |  | (2 | ) |  |  | (1,446 | )
Balance as of December 31, 2023 |  | $ | 1,318 |  |  | $ | 21,619 |  |  | $ | 87 |  |  | $ | 85 |  |  | $ | 23,109 |
The depreciation expense for the years ended December 31, 2023, and 2022 amounted to $ 1,035,244 and $ 1,106,263, respectively. The net book value of property, plant and equipment is as follows (in millions of Mexican pesos):
Net Book Value: |  | Land |  |  | Buildings |  |  | Machinery and Equipment |  |  | Transportation equipment |  |  | Furniture, mixtures and computer equipment |  |  | Constructions and machinery in- progress |  |  | Total |
Balance as of January 1, 2022 |  | $ | 1,431 |  |  | $ | 4,160 |  |  | $ | 8,603 |  |  | $ | 76 |  |  | $ | 67 |  |  | $ | 1,676 |  |  | $ | 16,013 |
Balance as of December 31, 2022 |  | $ | 1,415 |  |  | $ | 4,118 |  |  | $ | 8,067 |  |  | $ | 77 |  |  | $ | 70 |  |  | $ | 3,036 |  |  | $ | 16,783 |
Balance as of December 31, 2023 |  | $ | 1,398 |  |  | $ | 3,933 |  |  | $ | 8,082 |  |  | $ | 78 |  |  | $ | 70 |  |  | $ | 4,393 |  |  | $ | 17,954 |
As noted in note 2, the plants located in the United States ceased operations in September 2023. The amount as of December 31, 2023 of property, plant and equipment amounted to $2,105,393 net. A valuation of the plants was carried out by an expert in the field, in order to review whether a possible deterioration would have to be recorded.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration